第十七部分 股份支付*
capitalization period 資本化期間
e.g. Capitalization period is the period from the date of commencement of capitalization of borrowing costs to the date of cessation of capitalization, excluding any period over which capitalization is suspended.
【譯】資本化期間,是指從借款費用開始資本化時點到停止資本化時點的期間,借款費用暫停資本化的期間不包括在內。
【講解】
(1)capitalize [’kæpitəlaiz] v. 使資本化,以大寫字母寫,估計……的價值
(2)commencement [kə’mensmənt] n. 開始,發端
(3)cessation [se’seɪʃ(ə)n] n. 停止,終止
capitalization of borrowing costs 借款費用資本化
suspend capitalization of borrowing costs 借款費用暫停資本化
cease capitalization of borrowing costs 借款費用停止資本化
【講解】
cease [siːs] v. 停止,終止
acquire, construct or produce qualifying assets 購建或者生產符合資本化條件的資產